Англо-русский экономический словарь.
retained earnings statement — A statement of all transactions affecting the balance of a company s retained earnings account. Bloomberg Financial Dictionary … Financial and business terms
retained earnings — Earnings of a corporation from the current as well as prior years that have neither been distributed to the shareholders as dividends nor transferred to the surplus account. Corporate earnings accumulated over time. One of a corporation s equity… … Financial and business terms
Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Retained earnings — Accounting earnings that are retained by the firm for reinvestment in its operations; earnings that are not paid out as dividends. The New York Times Financial Glossary * * * retained earnings retained earnings ➔ earnings * * * Earnings not… … Financial and business terms
Statement Of Retained Earnings — A financial statement outlining the changes in retained earnings for a specified period. The statement of retained earnings is prepared in accordance with generally accepted accounting principles (GAAP). The statement of retained earnings… … Investment dictionary
Retained earnings — In accounting, retained earnings refers to the portion of net income which is retained by the corporation rather than distributed to its owners as dividends. Similarly, if the corporation makes a loss, then that loss is retained and called… … Wikipedia
Statement of Retained Earnings — ⇡ Statement of Earned Surplus … Lexikon der Economics
statement of stockholders' equity — USA In financial accounting, a statement which presents the balances in a company s stockholders equity accounts as of the beginning and the end of a particular time period and the changes in each account during the reporting period. The major… … Law dictionary
Statement of Stockholders' Equity — USA In financial accounting, a statement which presents the balances in a company s stockholders equity accounts as of the beginning and the end of a particular time period and the changes in each account during the reporting period. The major… … Law dictionary
Statement of Earned Surplus — Statement of Retained Earnings; zweiter Teil der angloamerikanischen Gewinn und Verlustrechnung, in dem die Veränderung des Gewinnvortrags dargestellt wird im Gegensatz zum ⇡ Statement of Income. Gliederung: Gewinnvortrag des letzten Jahres +… … Lexikon der Economics
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
